Legal Opinion
State v. Pettaway
Court of Civil Appeals of Alabama
Decided March 9, 2001No. 2000030PublishedCited by 13 opinions
1Opinion of the Court
The State of Alabama, through its Department of Revenue (the "Department"), appeals from a summary judgment entered in favor of taxpayers Collins Pettaway, Jr., and Synethia E. Pettaway ("Pettaways"). This appeal involves the interpretation of § 40-2A-7(c)(2)a., Ala. Code 1975. We reverse and remand.
The Department denied the Pettaways' petition for a refund of income taxes paid through employee withholding for the tax years 1995 and 1996. The Pettaways appealed that denial, on March 24, 2000, to the Circuit Court of Dallas County, pursuant to § 40-2A-7(c)(5)b., Ala. Code 1975. The Department…
2Cases cited17 opinions
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- IMED Corp. v. Systems Engineering Assoc.Supreme Court of Alabama · 1992
- Commissioner v. LundySupreme Court of the United States · 1996
- Ex Parte State Dept. of RevenueSupreme Court of Alabama · 1996
- Charles J. Oropallo v. United StatesCourt of Appeals for the First Circuit · 1993
12 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Surtees v. VFJ Ventures, Inc.Court of Civil Appeals of Alabama · 2008
- State v. CrittendenCourt of Criminal Appeals of Alabama · 2009
- Alabama Department of Revenue v. Jim Beam Brands Co.Court of Civil Appeals of Alabama · 2008
- BD. OF SCHOOL COM'RS OF MOBILE v. BiggsCourt of Civil Appeals of Alabama · 2006
- Alabama Department of Corrections v. MerrittCourt of Civil Appeals of Alabama · 2010
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